Note 9. Pension Benefits

Components of Net Periodic Pension Cost (in thousands):


	U.S. Pension Plans						Non-U.S. Pension Plans
	Three months ended June 30,						Three months ended June 30,
	2018			2017			2018			2017
Service cost	$	—		$	—		$	158		$	154
Interest cost		345			434			101			113
Return on assets (expected)		(62	)		(224	)		(68	)		(75	)
Amortization of net actuarial loss(gain)		253			138			—			—

Net periodic pension cost	$	536		$	348		$	191		$	192


	U.S. Pension Plans						Non-U.S. Pension Plans
	Six months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017
Service cost	$	—		$	—		$	317		$	308
Interest cost		691			867			202			226
Return on assets (expected)		(124	)		(448	)		(137	)		(150	)
Amortization of net actuarial loss(gain)		506			276			—			—

Net periodic pension cost	$	1,073		$	695		$	382		$	384

Employer Contributions

All the amounts in the tables above, other than service costs, were recorded in Other (income) expense, net on the unaudited Consolidated Statements of Operations.

No minimum funding contributions are required in 2018 under the Company’s U.S. defined benefit plan. During the three and six months ended June 30, 2018, the Company made a minimum funding contribution of $0.3 million and $1.4 million, respectively, related to its Taiwan pension plan. During the three and six months ended June 30, 2017, the Company made a minimum funding contribution of $0.3 and $0.6 million, respectively, related to its Taiwan pension plan.

In late 2017, the Company commenced the process of terminating its U.S. defined benefit pension plan. Ultimate plan termination is subject to regulatory approval and to prevailing market conditions and other considerations. In the event approvals are received and the Company proceeds with effecting termination, settlement of the plan obligations is expected to occur in 2019. If the settlement occurs as expected in 2019, the plan’s deferred actuarial losses remaining in accumulated other comprehensive income (loss) at that time will be recognized as expense.